Esprillo Contagion, Inc.'s bank statement for October 31, 2019 is below:

Balance October 1 $ 8,099 Balance October 31 $9,132

Debit memorandums: Credit memorandums:

NSF check $275 EFT collection $3,012

Bank Service Fee $32 Interest earned: $15

1. Outstanding checks at October 31 total $4,189

2. Deposits in transit total $1,872

3. Cash balance per books at October 31 is $4,077

4. A company check recorded in the cash account for $253 dated August 3 cleared the bank correctly on August 7 for $235. This check was payment for an invoice to our utility company.

A. Prepare a bank reconciliation

B. Journalize the entries required by the reconciliation